CGFM Practice Test 10

10 free CGFM practice questions in the real exam format, covering the official content areas, with an explanation for every answer.

CGFM Practice Test 10Tutor mode

Question 1 of 10

Internal Control

At year-end, a state agency compares receiving reports dated before June 30 with invoices recorded after June 30 to find unrecorded liabilities. This control primarily supports which financial statement assertion?